Análise da distribuição de recursos financeiros na Lei Estadual de Incentivo ao Esporte de Minas Gerais

Abstract

For the implementation of cultural and sporting public policies, government instruments of fiscal renunciation have played a central role in the financing of initiatives. In this model, the decision-making power for allocating public resources is delegated to the private sector, which finances projects and deducts the amount invested from the tax to be paid. However, market logic can negatively affect the equity of the mechanism, with a possible prevalence of market criteria for the choice of projects to be sponsored by the company. The present work seeks to analyze the distribution of resources of public policies implemented through government instruments of fiscal renunciation, based on the experience of the State Law of Incentive to Sport of Minas Gerais, in comparison with other Incentive Laws. A review of the related literature was carried out, considering the contributions of authors who discussed the concept of public policy and his cycle, as well as the historical of Sports and Culture Incentive Laws in the federal ambit and in Minas Gerais. In order to carry out the research, of quantitative character, was tabulated the financial resources distributed in the State Law of Incentive to Sport of Minas Gerais from 2014 to April 2018, with the following variables: resources allocated by type of project and by type of executor, profile of the supporting companies, degree of dependence of the projects in relation to the supporting companies and evolution of the annual budget destined to the sport in Minas Gerais. The data show that the concentration identified in other mechanisms is repeated in the State Law of Sports Incentive, with resources distributed to few Executives and few municipalities and by a limited number of supporting companies, causing a mismatch between government planning and the effective distribution of resources. However, there are also positive aspects of the implementation of the State Sports Incentive Law, especially the increase of resources destined to sporting activities in Minas Gerais, the geographic concentration relatively smaller than that identified in the State Incentive Law for Culture and the performance of entities of Belo Horizonte and region in cities of the interior of the state.